Thesis (Ph. D.)--University of North Texas, Aug., 2009. / Title from title page display. Includes bibliographical references.

Thesis (Ph.D)--Computing, Georgia Institute of Technology, 2008. / Committee Chair: Xu, Jun; Committee Member: Ammar, Mostafa; Committee Member: Feamster, Nick; Committee Member: Ma, Xiaoli; Committee Member: Zegura, Ellen.

Thesis (Ph. D.)--University of Florida, 1982. / Description based on print version record. Typescript. Vita. Includes bibliographical references (leaves 134-135).

Thesis (M. Comm.(Human resource management))-University of Pretoria, 2004. / Abstract and summaries in English. Includes bibliographical references. Available on the Internet via the World Wide Web.

Motivated by scarce academic consideration of project management control frameworks, this article explores usage, value and structure of frameworks with a focus on the popular Control Objectives for IT and related Technology (CobiT) construct. We attempt to add to an empirically validated structure of internal control over IT project management by including CobiT's views on the intended domain of content. Results from the empirical survey indicate that the metrics suggested by CobiT are regarded as feasible and important by project management professionals, and are regularly used in controlling practice. Experience, regularity of significant projects and the size of the hosting organisations, however, seem to be stronger moderators of success rates than the use of a management control system with or without support of CobiT. CobiT's suggestions are of generic nature and in particular useful for programme performance management. The latent dimensions of project quality on process and activity levels were not validated and gaps to other project assessment models were identified.

The management accounting literature (e.g., Cooper and Kaplan 1988b; Shillinglaw 1982) argues that cost information is beneficial for marketing management in order to improve the business profitability. Accounting for strategic management also proposes the use of accounting information on cost drivers, business strategy, market and competitors (e.g., Shank and Govindarajan 1993). In the accounting and control literature it is also suggested that a company gains if it includes interactive control systems, with the participation of the various functional areas, including marketing, in addition to the traditional diagnostic systems (Simons 1995b). Moreover, the marketing literature states that there is a loss of influence and stature of the marketing department (Webster Jr et al. 2005) and relates this in part to the lack of performance measures (see Ambler 2003b; McGovern et al. 2004; Nath and Mahajan 2008), particularly the financial ones (e.g., Schultz and Gronstedt 1997). The marketing literature also recognises the usefulness of cost accounting information (e.g., Dunne and Wolk 1977; Kirpalani and Shapiro 1973; Winter 1979), in particular the information from the activity-based costing systems for marketing management (e.g., Goebel et al. 1998; Lere 2001). Although the literature in both accounting and marketing note benefits from using accounting information, the interaction, communication and the exchange of information between marketing and accounting departments is poor (Phillips and Halliday 2008; Srivastava et al. 1998) and little researched (De Ruyter and Wetzels 2000; McManus and Guilding 2008). The purpose of this research is to understand what influences the ability of the accounting system to meet the managers’ demand of accounting information, as well as why and how marketing managers are demanding accounting information. In keeping with the exploratory and explanatory research nature of the research an interpretative case study was conducted (see Lukka and Modell 2010; Mason 2002; Yin 2009). Two companies were selected from the Portuguese fashion retail sector (cf. Perloff and Salop 1985; Snyder 1989; Swartz 1983). The data was collected through semi-structured interviews, observation, and documents. The analysis and comparison of these two cases revealed that the use of accounting information was influenced by both structural and functional factors. From the structural point of view, it was important for the two companies to have very detailed accounting information in the system and have the financial and non-financial databases integrated. The mentality of the management control staff – oriented towards the real needs of the managers – was also a key factor. From the functional point of view, it was observed that two complementary forms of transmission of accounting information contributed to the effectiveness of its use. The self-service access to updated information and both automated and customised reports, contributed the accounting information being frequently accessed and interpreted by all managers – particularly commercial and sales managers. The face-to-face presentation and discussion of management accounting reports positively influenced the collective use of accounting information – in order to diagnose problems, find solutions and align the various managers in the implementation of plans. As a result, these interactions were still opportunities for mutual learning. Managers learned the potential of the accounting system and accountants perceived the specific needs of each manager. Therefore, it enabled both financial and management accountants to create and to maintain the management accounting system adapted to the managers' demand. Managers in both companies seek information to analyse sales, control costs and manage profitability. In one of the companies the information was also used strategically – the cost drivers, the market situation and the competitors’ accounting information were analysed. In one company, the accounting information was also used to protect the marketing department, i.e., the accounting information was used to maintain or increase the funds allocated to the marketing budget. In this particular case of marketing performance measurement, the unit of analysis was the marketing project and the metric was the contribution to profits. In conclusion, the marketing managers in these companies do seek management accounting information. Regular face-to-face, multi-functional and multi-hierarchical interaction is a key factor for the use of the accounting system; this is where managers learn the potential of the accounting system and accountants understand the real managers’ needs of accounting information.

Morale is a commonly used term both in business and society but the concept of morale is relatively poorly defined and understood. In a recent paper Liefooghe et al. (2004) expressed surprise that "when reviewing the literature, no strong theory to explain morale as such is in evidence, nor are there many empirical studies that offer solid ground to advise organisations"(p 1). This thesis aims to provide these theories and this empirical evidence in order to produce a better understanding of morale. This research identifies a number of deficiencies in the current understanding of morale. These range from elision with other concepts to disagreement about whether it is an individual or group phenomenon. In this study, four principal domains are examined: (i) what morale is; (ii) how it differs from other concepts; (iii) the antecedents of morale and (iv) its consequences. A mixed methods approach was adopted combining idiographic and nomothetic research. The idiographic phase of the research adopted a Straussian (1998) grounded theory approach, involving data collection from seven different organisations. The data was accrued from a combination of site visits, informal contacts, external research, and 203 semi-structured interviews which were supplemented with psychometric instruments. The data were then coded and analysed. Morale could be readily differentiated from other concepts and emerged as a phenomenon with three dimensions: affective, future/goal and interpersonal. It was also viewed as a single phenomenon which was generalisable across situations and rooted in the individual although perceived members of the group exerted considerable influence. The antecedents of morale impacted on the three dimensions outlined above. Its consequences were the zeal with which tasks are undertaken, creativity and engagement. The nomothetic element of the research developed a number of measurement scales, grounded in the qualitative phase. These allowed morale to be differentiated from other phenomena and offered insights into individual and group perceptions of morale and the influence of personality variables. Further quantitative research confirmed the three dimensional structure of the concept. The results of these two phases were then integrated to provide a picture of the phenomenon of morale, differentiate it from other concepts and elucidate its antecedents and consequences. An appraisal of the limitations of the research is also made. Finally the implications of this research for both academic researchers and practitioners are discussed along with suggestions for future research.

The aim of the diploma thesis is to analyse effect of Balance Scorecard method on the enterprise performance using EVA indicator. On the basis of integrated management model of organisation is made analysis of OKAY Slovakia s.r.o., the company deals with consumer electronics business. On deducted failures are designed strategic goals within the Balanced Scorecard method, achieving these goals would lead to higher enterprise performance.

Nowadays, corporations run their business on dynamic markets with really harsh competition. If they want to survive, they need to manage their business effectively and increase corporate performance. Management is today highly supported by information and communication technologies that develop and bring new solutions and technologies continuously. One of these new solutions is Corporate Performance Management based on Business Intelligence technologies that enables complex and integrated view of business performance and its management. This thesis is devoted to this new developing approach in IS/ICT. Readers will become familiar with its basic principles, advantages, particular components and process of implementation. After this more theoretical part, follows the practical issue - realization of this solution for an existing organization in order to get expected results and effects. The solution is designed for a company that provides consulting and software development in Business Intelligence technologies. According to the cycle of CPM, firstly, a Performance Management method is chosen, after that the corporate strategy and concrete KPIs as they enhance the goals and strategy achievement. Afterwards data sources are identified and optimized as needed. On these data sources, all the visualization tools for Performance management are developed. In this case we are talking about interactive scorecards and dashboards. After this phase, the solution is ready for the developers to create it in the concrete application. In this case the Microsoft Office PerformancePoint Server 2007.

In the first part there are theoretical basis of work performance. The essential stages of the work performance process are described. The object of the analysis in the practical part is the process of work performance and its stages. The work mostly focuses on the stage of goal setting and monitoring of work performance. The impact of the most recent changes was examined through research and survey on the satisfaction of the employees with the new BI system. In the conclusion there are stated few possible changes that can be made to improve the system and work performance in the company.